.
It seems that The Pensions Regulator is forcing "auto enrolment" onto one man band corporations which might be caught by IR35.
In my own situation a limited company is being established to take on work which may fall within IR35.
Whilst HMRC can be appeased by "deemed payments"; how should I interpret these rules which are similar to IR35 rules?
It would only be feasible for me to contribute to a scheme if it could be set-up online and credited via online banking.
It seems that The Pensions Regulator is forcing "auto enrolment" onto one man band corporations which might be caught by IR35.
In my own situation a limited company is being established to take on work which may fall within IR35.
Whilst HMRC can be appeased by "deemed payments"; how should I interpret these rules which are similar to IR35 rules?
It would only be feasible for me to contribute to a scheme if it could be set-up online and credited via online banking.
http://www.thepensionsregulator.gov....guidance-1.pdf
Page 9 & 10.
Personal service workers
15.
If an individual does not work under a contract of employment, they
may still be assessed as a worker for the purposes of the new duties
if they have contracted to perform work or services personally (this
is sometimes referred to as a ‘contract of services’). However, an
individual who is paid a fee as a self-employed contractor under a
contract for services is not normally a worker
One-person companies
29.
If an individual is a director of a company and the company has no
other employees, that individual is not a worker by virtue of any
office that they hold or contract of employment under which they
work. The company is therefore not subject to the employer duties
in relation to that individual
30.
However, if the company takes on a second worker, and both
the director and the new employee work under a contract of
employment, then both the director and the new employee will be
workers for the purposes of the employer duties and the company
will have responsibilities in relation to both of them.
Page 9 & 10.
Personal service workers
15.
If an individual does not work under a contract of employment, they
may still be assessed as a worker for the purposes of the new duties
if they have contracted to perform work or services personally (this
is sometimes referred to as a ‘contract of services’). However, an
individual who is paid a fee as a self-employed contractor under a
contract for services is not normally a worker
One-person companies
29.
If an individual is a director of a company and the company has no
other employees, that individual is not a worker by virtue of any
office that they hold or contract of employment under which they
work. The company is therefore not subject to the employer duties
in relation to that individual
30.
However, if the company takes on a second worker, and both
the director and the new employee work under a contract of
employment, then both the director and the new employee will be
workers for the purposes of the employer duties and the company
will have responsibilities in relation to both of them.
Comment